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TMI Blog1990 (12) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... Napkins, under sub-heading 4818.00, Central Excise Tariff Act, 1985. The appellants on 30-9-1988 filed a declaration under Notification No. 11/88, under Rule 174 A, Central Excise Rules to the Assistant Collector, claiming exemption from licensing control as well as from payment of Central Excise duty in which they declared sanitary napkins as classifiable under Heading 6201.00 Central Excise Tariff Act, 1985 as, Articles of apparel, not knitted or crocheted, all sorts with Nil" rate of duty. The Department, however, directed them to classify the goods under Heading 56.01 Wadding of textile materials and articles thereof (for example Sanitary towels and tampons) .... . This was contested by the appellants on various grounds which were c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the wadding, there is a protective film of polyethylene. 3. The learned SDR, Shri Jayaraman, referred to the detailed reasoning contained in the Assistant Collector s order where he has considered the composition of the product and its functional character, the relevant tariff headings with the aid of Explanatory Notes to HSN and the corresponding Entry 4818.40 of Customs Tariff Act in coming to his conclusion. Learned SDR pointed out that Heading 4818.00 also includes articles of cellulose wadding and the product sanitary napkin is essentially made up of cellulose wadding which gives it its essential character. There is nothing in Note 1 of Chapter 48 to exclude articles of this type from its purview according to learned SDR. He also urg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad to prevent staining of the under-garment. The process is that the crushed wood pulp in wadding form is wrapped in poly foil which is then covered with inner and outer fabrics. A siliconized paper with hot-melt glue/adhesive sticks on the non-woven fabric and seals the longitudinal ends of the outer wrapper. It is on record that the cellulosic wadding is predominent in weight over the other two coverings individually or even put together and it is this cellulose wadding which imparts the functional characteristic of the product which used as an absorbent pad by women during menstrual period. Therefore Rule 3 of the Rules for interpretation of the Excise Tariff becomes applicable according to sub-rule (b) which lays down that when goods ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inter alia , covers sanitary or hospital articles of paper pulp, paper, cellulose wadding or wad of cellulose fibre, and that the product is meant for sanitary purposes and is made of cellulose wadding, the goods are correctly classifiable under Heading 4818.00. In this context, there is a lot of force in the analysis and conclusions of the Assistant Collector in his order wherein he has observed as follows : I have also examined the possibility of classifying the product under Chapter 62. The said Chapter relates to the articles of Apparel and clothing accessories not knitted or crocheted . Section XI relating to Textiles and Textile articles vide Note 1G excludes the products and articles of Chapter 48 (e.g. Cellulose wadding). Since ..... X X X X Extracts X X X X X X X X Extracts X X X X
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